http://www.legislation.gov.uk/ukpga/1988/1/section/44/1998-07-31
Income and Corporation Taxes Act 1988
An Act to consolidate certain of the enactments relating to income tax and corporation tax, including certain enactments relating also to capital gains tax; and to repeal as obsolete section 339(1) of the Income and Corporation Taxes Act 1970 and paragraphs 3 and 4 of Schedule 11 to the Finance Act 1980.
1988-02-09
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Statute Law Database
2024-05-30
1998-07-31
Income and Corporation Taxes Act 1988
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PART IIIF2GOVERNMENT SECURITIES
Annotations:
Amendments (Textual)
General
44 Income tax: mode of charge.
F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Pt. 3 heading substituted (with effect in accordance with Sch. 7 para. 32 of the amending Act) by Finance Act 1996, s. 79, Sch. 7 para. 6 (with Sch. 7 paras. 33-35)